Audit Committee Agenda
The audit committee should have a well-defined, written agenda for all of its meetings.
The agenda should cover:
the minutes of the previous meeting;
a review of current financial statements,
a review of the current management, independent auditor reports on ICFR including identified material weaknesses in internal control, and the management responses to reported material weaknesses;
a review of the established whistleblower programs and the appropriate responses to those complaints;
a review of the company’s enterprise risk management to ensure objectives are defined, risks are assessed, and procedures are designed to minimize risks;